For purposes of income tax in Canada, a common law spouse is a person of the opposite or same sex to whom you are not legally married, with whom you live in a conjugal (marriage-like) relationship, and at least one of the following applies:
- The person is the natural or adoptive parent of your child, or
- The person has been living in a conjugal relationship with you for at least 12 continuous months, or
- The person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.
Where two people have been living in a marriage-like relationship, it is considered to be continuous unless it has ceased for a period of at least 90 days due to a breakdown in the relationship.
You must report the net income of your spouse or common law partner on your tax return.